{"data":{"id":"us-il/35-ilcs-115-4","jurisdiction":"us-il","citation":"35 ILCS 115/4","heading":"","body":"Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for the purpose of resale as an incident to a sale of service taxable under this Act.","path":["CHAPTER 35 REVENUE","Service Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=581\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"1b116a2cdd4e6610c16533c1c763f3578a8800d6a8f8382f54564f04ce6ca2cb","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-115-3-55","next":"us-il/35-ilcs-115-5"},"notice":"GroundRules: Original legal text. Not legal advice."}